(the “time-on” period)? 2.1 For Listed Companies: Has any key audit partner who was rotated off returned to a position of responsibility in the audit within a period of (“the cooling-off period”) - five
Activities 381 225 191 148 N/A N/A Red Activities >381g >225g >191g >148g >50g >50g Note: all thresholds are subject to review every three to five years in accordance with new data and technological